Redovisning i fackförbund: Visar den resultat och ställning?
Independent thesis Advanced level (degree of Magister)Student thesis
Background: Sweden is a country with 30 million memberships in different non- profit organizations. In total these organizations employees about 400 000 people, through employment and voluntary work. The complete turnover for non- profit organizations is 100 billion Swedish crowns per year. It has only since 2001 been compulsory to follow the Swedish account rules BFL and ÅRL. Trade unions are one type of non-profit organizations with the main purpose to care for the interest of its members concerning their working condition. It is of high complication to show the achievements and goal accomplishment of a trade union through its annual report, when rules established for profit- organizations are followed. Members of a trade union should for example be more interested in information that shows if compensation has been paid out for means of a strike than information about profit for the year.
Purpose: The purpose of the essay is to describe how annual reports in trade unions are presented, what affects them and how it could be presented better.
Method: The essay is based on two parts of investigation, both characterized in an explorative approach. The first investigation consists of ten annual reports from different trade unions. The second investigation was based on eight interviews with people who establish annual reports for trade unions.
Conclusions: Annual reports of trade unions should be established with comparability and reliability in mind. A possibility to take these qualitative characteristics in consideration is to establish a common use of terminology and make goals more quantitative. In trade unions today there is no cooperation through any branch organization. Instead the auditor has great influence on the design of the annual report. It should be of interest for branch organizations to take part of the development of good accounting practice (god redovisningssed) to accomplish better annual reports. The focus of an annual report lies on goal accomplishment for the members, but also voluntary staff and the ambient society should be considered. The authors suggest several key ratios aimed for the three different stakeholders. Key ratios could be divided into two different settings; Classical key ratios, which are possible to compare over time and between different trade unions, and Unique key ratios, which are focusing on separated situations in the trade union.
Place, publisher, year, edition, pages
Ekonomiska institutionen , 2005. , 117 p.
annual report, trade union, four by four report, key ratio, fund
Economics and Business
IdentifiersURN: urn:nbn:se:liu:diva-95ISRN: LIU-EKI/EP-D--05/019--SEOAI: oai:DiVA.org:liu-95DiVA: diva2:23950